Sets flat gross income tax rate at 5.9 percent tax for all taxable income over $37,500 or $75,000, depending on filing status; exempts taxpayers with less income from gross income tax.
Sets flat gross income tax rate at 5.9 percent tax for all taxable income over $37,500 or $75,000, depending on filing status; exempts taxpayers with less income from gross income tax.
Income tax; excluding certain compensation to certain nonresidents; prohibiting requirement of employers to withhold taxes from certain compensation. Effective date.
AN ACT to amend and reenact sections 20.1-03-12 and 20.1-03-36.1, subsection 7 of section 20.1-03-37, subsection 4 of section 20.1-03-38, and section 20.1-04-12.1 of the North Dakota Century Code, relating to hunting, fishing, and gun dog activity fees and hunting guide and outfitter licensing requirements.